Sökning: "IFRS 7"

Hittade 5 avhandlingar innehållade orden IFRS 7.

  1. 1. The impact of increased standard flexibility on disclosure practices : a comparison of the introduction of IFRS 8 in the UK, Germany, France and Italy and its impact on companies' segment disclosures

    Författare :Giulia Giunti; Stefan Sundgren; Tobias Svanström; Walter Schuster; Umeå universitet; []
    Nyckelord :SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; IFRS; IFRS 8; segment reporting; principles-based standards; standard flexibility; disclosure practices; harmonization; cross-country comparison; företagsekonomi; Business Studies;

    Sammanfattning : Following a series of reporting scandals in the early 2000s, several researchers studied the gradual shift toward more principles-based accounting systems. There seems to be a general belief that the adoption of international principles-based accounting standards will improve financial reporting quality worldwide, although little evidence is provided for this claim. LÄS MER

  2. 2. Aktiemarknadsbolagets informationsgivning : särskilt om amerikansk och svensk reglering av selektiv information på sekundärmarknaden för värdepapper

    Författare :Elif Härkönen; Göteborgs universitet Handelshögskolan Juridiska institutionen Department of Law; []
    Nyckelord :SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; disclosures; publicly listed corporations; publicly traded corporations; ad hoc disclosures; financial reporting; damages; pure economic loss; Swedish law; American law; U.S. law; comparative law; comparative method; securities; selective disclosures; due diligence; insider trading; securities law; tort law; IFRS; US GAAP; tender offers;

    Sammanfattning : In my dissertation I examine the disclosure obligations of publicly listed corporations on the securities markets. I adress these issues within both the American and Swedish legal contexts. LÄS MER

  3. 3. Aktiemarknadsbolagets informationsgivning - särskilt om amerikansk och svensk reglering av selektiv information på sekundärmarknaden för värdepapper : Disclosures by publicly listed corporations - with particular reference to American and Swedish regulations of selective disclosures on the secondary market for securities

    Författare :Elif Härkönen; Göteborgs universitet; Göteborgs universitet; Gothenburg University; []
    Nyckelord :disclosures; publicly listed corporations; publicly traded corporations; ad hoc disclosures; financial reporting; damages; pure economic loss; Swedish law; American law; U.S. law; comparative law; comparative method; securities; selective disclosures; due diligence; insider trading; securities law; tort law; IFRS; US GAAP; tender offers;

    Sammanfattning : In my dissertation I examine the disclosure obligations of publicly listed corporations on the securities markets. I adress these issues within both the American and Swedish legal contexts. LÄS MER

  4. 4. La motivation et le concept de soi : Regards croisés de l'élève et de l'enseignant de français langue étrangère en Suède

    Författare :Céline Rocher Hahlin; Lunds universitet; []
    Nyckelord :SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; HUMANITIES; HUMANIORA; Motivation; French; Language learning; Language teaching; Self Concept; Teacher psychology; Motivation; Språkinlärning; Franska; Språkundervisning; Självuppfattning;

    Sammanfattning : This thesis contains two studies focusing on motivation in learning and teaching French as a foreign language in Sweden. In the first study, the effect of three specifically designed pedagogical activities on learners’ Ideal French Self (IFrS) and Intended Effort (IE) was examined in a group of 15-year-old Swedish pupils. LÄS MER

  5. 5. La motivation et le concept de soi : Regards croisés de l'élève et de l'enseignant de français langue étrangère en Suède

    Författare :Céline Rocher Hahlin; Franska; []
    Nyckelord :HUMANIORA; HUMANITIES; HUMANIORA; HUMANITIES; Motivation; Språkinlärning; Franska; Språkundervisning; Självuppfattning; Motivation; French; Language learning; Language teaching; Self Concept; Teacher psychology;

    Sammanfattning : This thesis contains two studies focusing on motivation in learning and teaching French as a foreign language in Sweden. In the first study, the effect of three specifically designed pedagogical activities on learners’ Ideal French Self (IFrS) and Intended Effort (IE) was examined in a group of 15-year-old Swedish pupils. LÄS MER